Oil pipeline companies are subject to taxes on intangible value of oil pipeline operations, but not on oil product or liquified petroleum gas operations; statute permits award of reasonable attorney fees where taxpayer successfully claims excessive or unequal appraisal, but not where taxpayer claims property is not taxable. Coastal States Crude Gathering Company v. State Property Tax Board, 747 S.W.2d 61 (Tex. App.-Austin 1988, no writ).

Under the intangible assets tax statutes, January l of each year is the date as of which the status and values of intangible assets are to be determined. Texas Consolidated Transportation Co. v. State, 210 S.W.2d 891 (Tex. App.-Austin 1948, writ ref'd).